When relief under section 89 of the Income Tax Act is available?

Ans. Relief under section 89 is available to an individual if he has received 

• Salary or family pension in arrears  or in advance [Rule 21A (2)]
• Gratuity in excess of  exemption under section 10(10)(ii)/(iii) [Rule 21A(3)]
• Compensation on termination of employment [Rule 21A(4)]
• Commuted pension in excess of exemption under section 10(10A)(i) [ Rule 21A(5)]

In case of payment received other than above CBDT can allow relief under section 89 after examining each individual  case.  [Rule 21A (6)]